Canton, Massachusetts · Saved source text
2008 Comprehensive Annual Financial Report (PDF)
Saved text from 109 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
Source page 81
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FISCAL YEAR ENDED JUNE 30, 2008
Special Revenue Funds
School Private Town School
Lunch Grants Revolving Revolving
REVENUES:
Charges for services………………………………………………$ 699,235 $ - $ - $ -
Fines and forfeitures……………………………………………… - - 14,471 -
Intergovernmental………………………………………………… 172,590 - 10,324 -
Departmental and other…………………………………………… - - 61,968 1,351,502
Contributions……………………………………………………… - - 26,287 142,476
Investment income (loss)………………………………………… 14,596 - 277 -
TOTAL REVENUES……………………………………… 886,421 - 113,327 1,493,978
EXPENDITURES:
Current:
General government…………………………………………… - 200,164 14,702 -
Public safety…………………………………………………… - - 10,290 -
Education……………………………………………………… 806,669 - 5,887 1,389,071
Public works…………………………………………………… - - - -
Human services………………………………………………… - - 35,525 -
Culture and recreation………………………………………… - - 21,684 -
TOTAL EXPENDITURES………………………………… 806,669 200,164 88,088 1,389,071
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES………………………………………… 79,752 (200,164) 25,239 104,907
OTHER FINANCING SOURCES (USES):
Issuance of bonds and notes…………………………………… - - - -
Premium from issuance of debt………………………………… - - - -
Transfers in………………………………………………………… - - - -
Transfers out……………………………………………………… (88,000) - (39,367) (612)
TOTAL OTHER FINANCING SOURCES (USES)……… (88,000) - (39,367) (612)
NET CHANGE IN FUND BALANCES……………………………… (8,248) (200,164) (14,128) 104,295
FUND BALANCES AT BEGINNING OF YEAR…………………… 401,768 3,124,320 201,641 525,047
FUND BALANCES AT END OF YEAR…………………………… $ 393,520 $ 2,924,156 $ 187,513 $ 629,342
Town of Canton, Massachusetts 74 Comprehensive Annual Financial ReportSource page 82
Town School Other
Recreation Stabilization Ambulance Grants Grants Departmental Sub-total
$ - $ - $ 771,313 $ - $ - $ 18,393 $ 1,488,941
- - - - - - 14,471
- - - 281,304 1,418,579 1,548 1,884,345
350,320 - - - - 615,188 2,378,978
- - - - - 432,380 601,143
1,315 96,858 - - - 20,667 133,713
351,635 96,858 771,313 281,304 1,418,579 1,088,176 6,501,591
- - - 21,900 - 359,700 596,466
- - - 246,768 - 648,072 905,130
- - - - 1,408,285 132,754 3,742,666
- - - - - - -
- - - 38,514 - 30,897 104,936
352,591 - - 6,440 - 8,753 389,468
352,591 - - 313,622 1,408,285 1,180,176 5,738,666
(956) 96,858 771,313 (32,318) 10,294 (92,000) 762,925
- - - - - - -
- - - - - 71,173 71,173
- 525,000 - - - 80,000 605,000
- - (760,000) - (57,072) (206,627) (1,151,678)
- 525,000 (760,000) - (57,072) (55,454) (475,505)
(956) 621,858 11,313 (32,318) (46,778) (147,454) 287,420
41,367 2,014,535 822,026 259,339 117,198 3,024,508 10,531,749
$ 40,411 $ 2,636,393 $ 833,339 $ 227,021 $ 70,420 $ 2,877,054 $ 10,819,169
(Continued)
Town of Canton, Massachusetts 75 Comprehensive Annual Financial ReportSource page 83
NONMAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
FISCAL YEAR ENDED JUNE 30, 2008
Capital Projects
Public
Building Works
Improvements Improvements Equipment Sub-total
REVENUES:
Charges for services………………………………………………$ - $ - $ - $ -
Fines and forfeitures……………………………………………… - - - -
Intergovernmental………………………………………………… - - - -
Departmental and other………………………………………… - - - -
Contributions……………………………………………………… - - 7,700 7,700
Investment income (loss)………………………………………… - - - -
TOTAL REVENUES…………………………………… - - 7,700 7,700
EXPENDITURES:
Current:
General government………………………………………… 498,098 - 375,942 874,040
Public safety………………………………………………… 421,962 - 101,166 523,128
Education……………………………………………………… 407,842 - - 407,842
Public works…………………………………………………… 6,264 288,161 - 294,425
Human services……………………………………………… - - - -
Culture and recreation……………………………………… 1,251 - 65 1,316
TOTAL EXPENDITURES……………………………… 1,335,417 288,161 477,173 2,100,751
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES………………………………………… (1,335,417) (288,161) (469,473) (2,093,051)
OTHER FINANCING SOURCES (USES):
Issuance of bonds and notes…………………………………… 552,000 722,000 633,000 1,907,000
Premium from issuance of debt………………………………… - - - -
Transfers in………………………………………………………… 44,300 47,124 75,000 166,424
Transfers out……………………………………………………… (2,300) - - (2,300)
TOTAL OTHER FINANCING SOURCES (USES)…… 594,000 769,124 708,000 2,071,124
NET CHANGE IN FUND BALANCES……………………………… (741,417) 480,963 238,527 (21,927)
FUND BALANCES AT BEGINNING OF YEAR…………………… (1,102,330) (518,262) (609,819) (2,230,411)
FUND BALANCES AT END OF YEAR………………………………$ (1,843,747) $ (37,299) $ (371,292) $ (2,252,338)
Town of Canton, Massachusetts 76 Comprehensive Annual Financial ReportSource page 84
Permanent Funds Total
Cemetery Library Other Nonmajor
Trust Trust Municipal Governmental
Funds Funds Trust Funds Sub-total Funds
$ - $ - $ - $ - $ 1,488,941
- - - - 14,471
- - 87,072 87,072 1,971,417
- - - - 2,378,978
12,800 2,903 - 15,703 624,546
12,958 6,589 6,758 26,305 160,018
25,758 9,492 93,830 129,080 6,638,371
- - - - 1,470,506
- - 30,767 30,767 1,459,025
- - - - 4,150,508
- - - - 294,425
- - 24,281 24,281 129,217
- 4,209 - 4,209 394,993
- 4,209 55,048 59,257 7,898,674
25,758 5,283 38,782 69,823 (1,260,303)
- - - - 1,907,000
- - - - 71,173
- - - - 771,424
(10,000) - - (10,000) (1,163,978)
(10,000) - - (10,000) 1,585,619
15,758 5,283 38,782 59,823 325,316
322,137 185,986 214,657 722,780 9,024,118
$ 337,895 $ 191,269 $ 253,439 $ 782,603 $ 9,349,434
(Concluded)
Town of Canton, Massachusetts 77 Comprehensive Annual Financial ReportSource page 85
Internal Service Funds Internal service funds are used to account for the financing of services provided by one department to other departments or governmental units. The Town’s risk financing activities accounted for in the internal service funds are grouped into the following categories: Health Claims – This fund accounts for the group health and dental insurance activity for active and retired employees of the Town. Workers’ Compensation Claims – This fund accounts for workers’ compensation benefits, replacement wages and medical expenses of employees that qualify for such benefits. Unemployment Claims – This fund accounts for unemployment benefits for eligible employees. Building Insurance – This fund accounts for resources accumulated to pay for damage to Town property that is not covered by liability insurance. Town of Canton, Massachusetts 78 Comprehensive Annual Financial Report
Source page 86
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF NET ASSETS
JUNE 30, 2008
Total
Internal
Health Workers' Unemployment Building Service
Claims Compensation Claims Insurance Funds
ASSETS
CURRENT:
Cash and cash equivalents………………$ 3,004,384 $ 66,554 $ 225,580 $ 69,310 $ 3,365,828
Investments……………………………… - - - 332,396 332,396
Working capital deposit………………… 1,461,600 - - - 1,461,600
Total current assets……………… 4,465,984 66,554 225,580 401,706 5,159,824
LIABILITIES
CURRENT:
Warrants payable………………………… 740,049 29,890 - - 769,939
Accrued payroll…………………………… - 1,002 - - 1,002
Health claims payable…………………… 1,221,000 - - - 1,221,000
Workers' compensation………………… - 20,000 - - 20,000
Total current liabilities…………… 1,961,049 50,892 - - 2,011,941
NONCURRENT:
Workers' compensation………………… - 20,000 - - 20,000
TOTAL LIABILITIES………………………… 1,961,049 70,892 - - 2,031,941
NET ASSETS
Unrestricted…………………………………… 2,504,935 (4,338) 225,580 401,706 3,127,883
TOTAL NET ASSETS……………………… $ 2,504,935 $ (4,338) $ 225,580 $ 401,706 $ 3,127,883
Town of Canton, Massachusetts 79 Comprehensive Annual Financial ReportSource page 87
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET ASSETS
FISCAL YEAR ENDED JUNE 30, 2008
Total
Internal
Health Workers' Unemployment Building Service
Claims Compensation Claims Insurance Funds
OPERATING REVENUES:
Employee contributions ………………………… $ 2,531,234 $ - $ - $ - $ 2,531,234
Employer contributions ………………………… 7,377,605 - 200,000 - 7,577,605
Other……………………………………………… 72,499 - - - 72,499
TOTAL OPERATING REVENUES ………… 9,981,338 - 200,000 - 10,181,338
OPERATING EXPENSES:
Employee benefits ……………………………… 10,300,920 (43,557) 103,897 - 10,361,260
OPERATING INCOME (LOSS)……………… (319,582) 43,557 96,103 - (179,922)
NONOPERATING REVENUES (EXPENSES):
Investment income……………………………… 85,858 3,706 9,969 15,781 115,314
INCOME (LOSS) BEFORE
TRANSFERS…………………………………… (233,724) 47,263 106,072 15,781 (64,608)
TRANSFERS:
Transfers in……………………………………… - 50,000 - - 50,000
Transfers out……………………………………… - - (50,000) - (50,000)
TOTAL TRANSFERS………………………… - 50,000 (50,000) - -
CHANGE IN NET ASSETS…………………… (233,724) 97,263 56,072 15,781 (64,608)
NET ASSETS AT BEGINNING OF YEAR……… 2,738,659 (101,601) 169,508 385,925 3,192,491
NET ASSETS AT END OF YEAR…………………$ 2,504,935 $ (4,338) $ 225,580 $ 401,706 $ 3,127,883
Town of Canton, Massachusetts 80 Comprehensive Annual Financial ReportSource page 88
INTERNAL FUNDS
COMBINING STATEMENT OF CASH FLOWS
FISCAL YEAR ENDED JUNE 30, 2008
Total
Internal
Health Worker's Unemployment Building Service
Claims Compensation Claims Insurance Funds
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from interfund services provided…………………………………$ 9,981,338 $ - $ 200,000 $ - $ 10,181,338
Payments for interfund services used…………………………………… (9,535,797) (69,271) (103,897) - (9,708,965)
NET CASH FROM OPERATING ACTIVITIES……………………………… 445,541 (69,271) 96,103 - 472,373
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Transfers in…………………………………………………………………… - 50,000 - - 50,000
Transfers out………………………………………………………………… - - (50,000) - (50,000)
NET CASH FROM NONCAPITAL FINANCING ACTIVITIES……………… - 50,000 (50,000) - -
CASH FLOWS FROM INVESTING ACTIVITIES:
Sale (purchase) of investments…………………………………………… - - - 1,980 1,980
Investment income…………………………………………………………… 85,858 3,706 9,969 15,781 115,314
NET CASH FROM INVESTING ACTIVITIES………………………………… 85,858 3,706 9,969 17,761 117,294
NET CHANGE IN CASH AND CASH EQUIVALENTS……………………… 531,399 (15,565) 56,072 17,761 589,667
CASH AND CASH EQUIVALENTS AT BEGINNING OF THE YEAR…… 2,472,985 82,119 169,508 51,549 2,776,161
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR…………$ 3,004,384 $ 66,554 $ 225,580 $ 69,310 $ 3,365,828
RECONCILIATION OF OPERATING INCOME (LOSS) TO NET CASH
FROM OPERATING ACTIVITIES:
Operating income (loss)…………………………………………………… $ (319,582) $ 43,557 $ 96,103 $ - $ (179,922)
Adjustments to reconcile operating income (loss) to net
cash from operating activities:
Changes in assets and liabilities:
Working capital deposit……………………………………………… (2,500) - - - (2,500)
Warrants payable…………………………………………………… 697,623 29,531 - - 727,154
Accrued payroll……………………………………………………… - (359) - - (359)
Health claims payable……………………………………………… 70,000 - - - 70,000
Workers' compensation……………………………………………… - (142,000) - - (142,000)
Total adjustments………………………………………………… 765,123 (112,828) - - 652,295
NET CASH FROM OPERATING ACTIVITIES……………………………… $ 445,541 $ (69,271) $ 96,103 $ - $ 472,373
Town of Canton, Massachusetts 81 Comprehensive Annual Financial ReportSource page 89
Fiduciary Funds Agency Fund Agency funds are used to account for assets held in a purely custodial capacity. The Town’s Agency Fund consists primarily of performance bonds, student activity funds, security deposits and licenses and fees collected on-behalf of the Commonwealth. Town of Canton, Massachusetts 82 Comprehensive Annual Financial Report
Source page 90
AGENCY FUND
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FISCAL YEAR ENDED JUNE 30, 2008
Beginning End
of Year Additions Deletions of Year
ASSETS
CURRENT:
Cash and cash equivalents………………… $ 1,106,911 $ 335,466 $ (411,382) $ 1,030,995
LIABILITIES
Warrants payable…………………………… $ 8,783 $ 344,026 $ (331,011) $ 21,798
Liabilities due depositors…………………… 1,098,128 653,462 (742,393) 1,009,197
TOTAL LIABILITIES………………………………$ 1,106,911 $ 997,488 $ (1,073,404) $ 1,030,995
Town of Canton, Massachusetts 83 Comprehensive Annual Financial ReportSource page 91
This page intentionally left blank. Town of Canton, Massachusetts 84 Comprehensive Annual Financial Report
Source page 92
Statistical Section
Statistical tables differ from financial statements since they usually cover more than one fiscal year and present
nonaccounting data. The following tables reflect social and economic data, financials trends, and fiscal capacity.
The Ponkapoag Brook takes a sharp turn in the Milton Hoosic Golf course.Source page 93
Statistical Section
Statistical Section
This part of the comprehensive annual financial report presents detailed information as a context for
understanding what the information in the financial statements, note disclosures, and required supplementary
information says about the Town’s overall financial health.
Financial Trends
• These schedules contain trend information to help the reader understand how the Town’s financial
performance and well-being have changed over time.
Revenue Capacity
• These schedules contain information to help the reader assess the Town’s most significant local revenue
source, the property tax.
Debt Capacity
• These schedules present information to help the reader assess the affordability of the Town’s current
levels of outstanding debt and the Town’s ability to issue additional debt in the future.
Demographic and Economic Information
• These schedules offer demographic and economic indicators to help the reader understand the
environment within which the Town’s financial activities take place.
Operating Information
• These schedules contain service and infrastructure data to help the reader understand how the
information in the Town’s financial report relates to the services the Town provides and the activities it
performs.
SOURCES: Unless otherwise noted, the information in these schedules is derived from the comprehensive
annual financial reports for the relevant year. The Town implemented GASB Statement 34 in 2003; schedules
presenting government-wide information include information beginning in that year.
Town of Canton, Massachusetts 85 Comprehensive Annual Financial ReportSource page 94
Net Assets By Component
Last Six Fiscal Years
Fiscal Year
2003 2004 2005 2006 2007 2008
Governmental activities
Invested in capital assets, net of related debt………$ 25,364,346 $ 36,942,344 $ 50,497,888 $ 47,654,438 $ 50,777,183 $ 51,291,396
Restricted……………………………………………… 3,510,012 3,295,679 3,467,154 3,077,412 3,824,685 4,432,975
Unrestricted…………………………………………… 9,317,486 12,671,374 18,735,148 24,200,838 23,955,254 25,253,777
Total governmental activities net assets………………… $ 38,191,844 $ 52,909,397 $ 72,700,190 $ 74,932,688 $ 78,557,122 $ 80,978,148
Business-type activities
Invested in capital assets, net of related debt……… 11,167,239 12,618,526 12,537,255 12,340,271 11,952,283 13,948,369
Unrestricted…………………………………………… 3,905,119 2,523,732 4,753,528 5,544,174 6,124,469 5,093,607
Total business-type activities net assets………………… $ 15,072,358 $ 15,142,258 $ 17,290,783 $ 17,884,445 $ 18,076,752 $ 19,041,976
Primary government
Invested in capital assets, net of related debt……… 36,531,585 49,560,870 63,035,143 59,994,709 62,729,466 65,239,765
Restricted……………………………………………… 3,510,012 3,295,679 3,467,154 3,077,412 3,824,685 4,432,975
Unrestricted…………………………………………… 13,222,605 15,195,106 23,488,676 29,745,012 30,079,723 30,347,384
Total primary government net assets…………………… $ 53,264,202 $ 68,051,655 $ 89,990,973 $ 92,817,133 $ 96,633,874 $ 100,020,124
Town of Canton, Massachusetts 86 Comprehensive Annual Financial ReportSource page 95
Changes in Net Assets
Last Six Fiscal Years
Fiscal Year
2003 2004 2005 2006 2007 2008
Expenses
Governmental activities:
General government……………………………………………… $ 3,724,451 $ 3,267,986 $ 4,901,258 $ 4,246,023 $ 4,365,873 $ 5,142,280
Public safety……………………………………………………… 11,144,645 12,048,004 11,343,820 11,964,710 12,151,151 12,501,298
Education………………………………………………………… 37,297,785 38,093,179 38,644,927 40,105,376 42,723,738 45,669,483
Public works……………………………………………………… 5,794,690 5,553,924 4,785,491 4,567,438 4,267,313 5,002,096
Human services…………………………………………………… 656,368 752,548 781,948 810,338 850,334 810,319
Culture and recreation…………………………………………… 1,803,954 1,652,270 2,561,766 2,437,118 2,397,635 2,498,364
Interest…………………………………………………………… 637,102 1,054,013 2,632,669 2,363,454 2,654,749 2,105,670
Total government activities expenses……………………………… 61,058,995 62,421,924 65,651,879 66,494,457 69,410,793 73,729,510
Business-type activities:
Water…………………………………..…………………………… 2,767,810 3,017,581 3,260,655 3,587,009 3,570,802 3,769,301
Sewer……………………………………………………………… 3,739,303 3,772,077 4,005,172 3,983,341 4,202,101 4,643,878
Rink………………………………………………………………… 335,284 348,677 271,389 314,637 344,198 357,203
Total business-type activities expenses…………………………… 6,842,397 7,138,335 7,537,216 7,884,987 8,117,101 8,770,382
Total primary government expenses………………………………… $ 67,901,392 $ 69,560,259 $ 73,189,095 $ 74,379,444 $ 77,527,894 $ 82,499,892
Program Revenues
Governmental activities:
Charges for services:
General government…………………………………………… $ 1,129,049 $ 1,380,744 $ 229,506 $ 355,302 $ 371,696 $ 368,111
Public safety……………………………………………………… 1,289,699 1,413,265 995,622 2,893,607 2,392,923 2,253,015
Education………………………………………………………… 1,156,046 1,229,743 1,260,813 1,567,706 1,647,771 2,202,573
Public works……………………………………………………… 16,680 11,113 62,211 58,111 85,033 71,911
Human services………………………………………………… - - 49,775 45,012 42,808 50,162
Culture and recreation………………………………………… 310,485 1,045,450 470,989 378,055 343,737 376,991
Operating grants and contributions…………………………… 14,492,198 10,997,337 12,719,732 10,678,040 12,582,237 13,251,876
Capital grant and contributions………………………………… 1,340,638 13,746,919 12,931,018 653,971 1,011,723 2,251,419
Total government activities program revenues...…………………… 19,734,795 29,824,571 28,719,666 16,629,804 18,477,928 20,826,058
Business-type activities:
Charges for services……………………………………………. 7,306,450 7,556,231 8,415,034 9,176,198 9,170,683 10,664,766
Capital grant and contributions………………………………… - - - 184,570 46,294 39,941
Operating grants and contributions…………………………… 27,079 50,495 - - - -
Total business-type activities program revenues…………………… 7,333,529 7,606,726 8,415,034 9,360,768 9,216,977 10,704,707
Total primary government program revenues……………………… $ 27,068,324 $ 37,431,297 $ 37,134,700 $ 25,990,572 $ 27,694,905 $ 31,530,765
Net (Expense)/Program Revenue
Governmental activities……………………....……………………… $ (41,324,200) $ (32,597,353) $ (36,932,213) $ (49,864,653) $ (50,932,865) $ (52,903,452)
Business-type activities……………………....……………………… 491,132 468,391 877,818 1,475,781 1,099,876 1,934,325
Total primary government net (expense)/program revenue……… $ (40,833,068) $ (32,128,962) $ (36,054,395) $ (48,388,872) $ (49,832,989) $ (50,969,127)
General Revenues and other Changes in Net Assets
Governmental activities:
Real estate and personal property taxes,
net of tax refunds payable……………………………………… $ 37,012,751 $ 39,376,066 $ 41,551,652 $ 43,523,919 $ 45,318,005 $ 46,074,751
Tax liens…………………………………………………………… - - - 68,545 137,473 204,174
Motor vehicle excise taxes……………………………………… 3,316,984 3,642,186 3,430,854 3,340,893 3,364,215 3,622,335
Penalties and interest on taxes………………………………… 178,932 230,825 218,730 259,454 206,817 188,163
Payments in lieu of taxes………………………………………. 170,291 160,827 160,827 160,827 160,827 191,827
Grants and contributions not restricted to
specific programs……………………………………………… 2,298,362 2,152,678 2,260,017 2,550,060 3,607,674 2,974,443
Unrestricted investment income………………………………… 276,835 288,328 633,337 728,000 955,736 909,900
Gain (loss) on sale of capital assets…………………………… - - (87,704) - (3,087) -
Miscellaneous…………………………………………………… 198,634 174,526 464,695 283,334 202,070 189,784
Transfers…………………………………………………………… 368,428 424,923 804,205 882,119 907,569 969,101
Total governmental activities………………………………………… 43,821,217 46,450,359 49,436,613 51,797,151 54,857,299 55,324,478
Business-type activities:
Penalties and interest on taxes………………………………… 46,222 26,432 - - - -
Transfers…………………………………………………………… (368,428) (424,923) (804,205) (882,119) (907,569) (969,101)
Total business-type activities….…………………………………….. (322,206) (398,491) (804,205) (882,119) (907,569) (969,101)
Total primary government general revenues and other
changes in net assets…………………………………………… $ 43,499,011 $ 46,051,868 $ 48,632,408 $ 50,915,032 $ 53,949,730 $ 54,355,377
Changes in Net Assets
Governmental activities……………………....……………………… $ 2,497,017 $ 13,853,006 $ 12,504,400 $ 1,932,498 $ 3,924,434 $ 2,421,026
Business-type activities……………………....……………………… 168,926 69,900 73,613 593,662 192,307 965,224
Total primary government changes in net assets………………… $ 2,665,943 $ 13,922,906 $ 12,578,013 $ 2,526,160 $ 4,116,741 $ 3,386,250
Town of Canton, Massachusetts 87 Comprehensive Annual Financial ReportSource page 96
Fund Balances, Governmental Funds
Last Ten Fiscal Years
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
General Fund
Reserved…………………………… $ 1,052,769 $ 1,380,578 $ 1,654,619 $ 1,747,512 $ 1,699,225 $ 1,676,357 $ 1,023,368 $ 899,941 $ 849,128 $ 689,430
Unreserved………………………… 7,887,469 6,827,958 9,070,597 10,266,767 10,789,236 9,662,403 6,986,569 5,248,803 5,032,226 4,849,482
Total general fund………………………$ 8,940,238 $ 8,208,536 $ 10,725,216 $ 12,014,279 $ 12,488,461 $ 11,338,760 $ 8,009,937 $ 6,148,744 $ 5,881,354 $ 5,538,912
All Other Governmental Funds
Reserved…………………………… $ - $ - $ - $ - $ 315,624 $ 326,942 $ 39,805 $ 289,192 $ 294,174 $ 325,985
Unreserved, reported in:
Special revenue funds………… 785,607 1,655,821 1,724,288 1,384,549 2,686,690 13,544,497 7,565,201 8,217,843 10,531,749 10,819,169
Capital projects funds………… (12,476,929) (6,786,571) (10,582,904) (2,477,571) (11,657,697) (14,595,933) (17,071,132) 3,191,957 (1,761,732) (1,834,484)
Permanent funds……………… - - - - 1,816,587 1,798,680 661,797 413,245 428,606 456,618
Total all other governmental funds…. $ (11,691,322) $ (5,130,750) $ (8,858,616) $ (1,093,022) $ (6,838,796) $ 1,074,186 $ (8,804,329) $ 12,112,237 $ 9,492,797 $ 9,767,288
Fiscal years 1999 through 2002 exclude Expendable and Nonexpendable Trust Funds which were reported under the pre-GASB 34 format.
Town of Canton, Massachusetts 88 Comprehensive Annual Financial ReportSource page 97
Changes in Fund Balances, Governmental Funds
Last Ten Fiscal Years
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Revenues:
Real estate and personal property taxes,
net of tax refunds…………………………………………… $ 28,947,629 $ 30,809,587 $ 33,598,811 $ 34,885,873 $ 36,463,084 $ 38,291,597 $ 41,734,335 $ 43,440,386 $ 45,259,651 $ 46,128,837
Tax liens…………………………………………………………… 213,313 579,726 153,982 162,131 171,254 239,705 349,106 198,779 313,789 62,100
Motor vehicle and excise taxes………………………………… 2,528,685 2,701,012 3,038,961 3,506,108 3,366,984 3,245,634 3,222,639 3,438,271 3,364,215 3,426,512
Charges for Service……………………………………………… 648,704 776,435 849,754 962,675 954,215 894,901 1,279,566 1,555,340 1,633,782 1,488,941
Penalties and interest on taxes………………………………… 136,198 276,541 155,634 117,518 175,014 196,674 218,730 259,454 206,817 188,163
Payments in lieu of taxes……………………………………… 160,797 160,827 160,827 160,827 170,291 160,827 160,827 160,827 160,827 191,827
Fines and forfeitures…………………………………………… 166,459 147,284 184,490 172,869 153,985 139,100 140,964 155,917 200,872 189,562
Intergovernmental……………………………………………… 6,140,052 9,555,757 10,644,445 11,325,245 15,521,414 11,892,324 13,401,598 14,233,010 15,337,495 17,973,491
Intergovernmental - school construction grants………………… - - - - - - - 17,620,000 1,300,000 -
Departmental and other………………………………………… 1,682,322 1,695,483 1,653,511 1,798,581 2,354,197 3,318,668 4,759,749 2,673,219 3,215,566 2,836,910
Licenses and permits……………………………………………… 1,158,576 614,849 788,099 469,973 517,747 774,319 582,327 1,120,175 626,776 669,240
Contributions……………………………………………………… 275,431 239,861 106,489 81,337 396,891 284,162 399,655 381,326 1,082,522 624,919
Investment income……………………………………………… 591,118 821,577 915,044 440,135 282,596 274,630 602,630 712,388 844,984 794,586
Total Revenue…………………………………………… 42,649,284 48,378,939 52,250,047 54,083,272 60,527,672 59,712,541 66,852,126 85,949,092 73,547,296 74,575,088
Expenditures:
General government…………………………………………… 2,314,338 2,592,364 2,512,218 2,602,293 2,870,710 2,896,184 3,582,135 3,059,080 3,119,956 3,728,731
Public safety……………………………………………………… 6,367,748 6,602,232 7,106,152 7,675,549 8,155,913 9,074,652 8,083,251 9,086,158 9,899,016 8,907,119
Education………………………………………………………… 19,097,081 20,430,479 22,323,151 23,486,172 25,510,021 26,325,164 26,927,124 28,855,385 30,676,469 30,142,662
Public works……………………………………………………… 3,350,550 3,030,850 3,701,297 4,185,364 4,197,230 4,075,214 3,822,229 3,674,813 3,173,939 4,048,452
Human services………………………………………………… 414,718 431,781 553,904 494,284 497,370 596,218 547,133 592,563 627,328 626,827
Culture and recreation…………………………………………… 1,342,874 1,401,125 1,443,977 1,512,423 1,520,183 1,830,902 1,825,845 1,818,703 1,732,136 1,742,977
Pension benefits………………………………………………… 1,455,708 4,404,930 4,454,036 4,569,656 5,011,020 5,700,793 6,802,508 7,421,416 8,036,169 9,252,069
Employee benefits………………………………………… 3,539,976 3,838,512 4,132,877 4,784,629 5,559,531 6,854,916 7,730,393 7,786,377 7,674,681 8,293,944
Claims and judgments……………………………………………… - 108,996 - - - - - - - -
State and county charges……………………………………… 753,442 792,194 773,233 766,398 743,620 735,257 720,767 736,659 811,346 894,634
Capital outlay…………………………………………………… 10,716,978 6,681,573 4,297,159 4,059,978 12,099,348 28,372,249 15,056,229 7,124,585 5,835,422 4,039,135
Debt service:
Principal………………………………………………………… 1,009,000 961,000 1,355,000 1,861,000 1,692,000 1,632,000 3,399,535 3,313,275 3,851,275 3,827,020
Interest………………………………………………………… 542,009 1,010,783 1,324,179 1,061,204 1,109,101 1,203,106 2,714,856 2,728,671 2,185,381 2,111,050
Total Expenditures……………………………………………… 50,904,422 52,286,819 53,977,183 57,058,950 68,966,047 89,296,655 81,212,005 76,197,685 77,623,118 77,614,620
Excess of revenues over (under) expenditures……………… (8,255,138) (3,907,880) (1,727,136) (2,975,678) (8,438,375) (29,584,114) (14,359,879) 9,751,407 (4,075,822) (3,039,532)
Other Financing Sources (Uses)
Issuance of refunding bonds…………………………………… - - - - - 3,359,170 - - - 1,084,000
Payments to refunded bond escrow agent……………………… - - - - - (3,342,853) - - - (1,070,000)
Issuance of bonds………………...………………………………… - 9,470,000 - 11,434,000 - 34,561,000 - 8,001,000 - 1,907,000
Premium from issuance of bonds and notes…………………… - 46,787 22,705 92,571 133,580 1,012,551 244,578 21,407 13,360 81,480
Capital lease financing……………………………………………… - - - - - - 565,553 399,440 - -
Sale of capital assets……………………………………………… - - - - - - - - 268,063 -
Transfers in………………………………………………………… 1,933,416 4,245,316 1,812,254 1,702,993 2,128,532 2,652,106 4,481,387 3,561,999 2,343,853 2,827,203
Transfers out………………………………………………………… (1,792,771) (4,025,353) (1,319,009) (1,199,229) (1,615,758) (1,894,579) (3,677,182) (2,679,880) (1,436,284) (1,858,102)
Total other financing sources (uses)………………………………… 140,645 9,736,750 515,950 12,030,335 646,354 36,347,395 1,614,336 9,303,966 1,188,992 2,971,581
Net change in fund balance………………………………………… $ (8,114,493) $ 5,828,870 $ (1,211,186) $ 9,054,657 $ (7,792,021) $ 6,763,281 $ (12,745,543) $ 19,055,373 $ (2,886,830) $ (67,951)
Debt service as a percentage of noncapital expenditures………… 3.86% 4.32% 5.39% 5.51% 4.93% 4.65% 9.24% 8.75% 9.07% 8.07%
Notes:
Fiscal years 1999 through 2002 exclude Expendable and Nonexpendable Trust Funds which were reported under the pre-GASB 34 format.
In fiscal year 2000, the on-behalf payments by the Commonwealth for teachers pension benefits were reported for the first time.
Town of Canton, Massachusetts 89 Comprehensive Annual Financial ReportSource page 98
Assessed Value and Actual Value of Taxable Property by Classification and Tax Rates
Last Ten Fiscal Years
Assessed and Actual Values and Tax Rates
Total Total Total
Fiscal Residential Residential Commercial Industrial Personal Commercial Commercial Town Direct
Year Value Tax Rate Value Value Property Value Tax Rate Value Rate
1999 $1,360,185,000 $13.63 $191,629,000 $212,759,300 $43,764,300 $448,152,600 $24.48 $1,808,337,600 $16.32
2000 $1,380,886,300 $14.21 $196,590,900 $215,728,000 $44,552,600 $456,871,500 $25.54 $1,837,757,800 $17.03
2001 $1,774,925,500 $11.92 $263,674,800 $291,814,900 $46,375,900 $601,865,600 $21.53 $2,376,791,100 $14.35
2002 $1,788,936,500 $12.24 $265,571,700 $298,252,100 $54,209,000 $618,032,800 $22.20 $2,406,969,300 $14.80
2003 $1,803,051,300 $12.56 $280,791,100 $301,049,100 $55,517,100 $637,357,300 $22.89 $2,440,408,600 $15.26
2004 $2,613,432,533 $9.16 $365,829,167 $365,939,000 $66,383,800 $798,151,967 $18.81 $3,411,584,500 $11.42
2005 $2,805,680,375 $9.42 $367,284,365 $362,683,800 $71,194,260 $801,162,425 $20.02 $3,606,842,800 $11.77
2006 $3,062,033,400 $9.33 $371,465,220 $359,086,100 $70,616,260 $801,167,580 $19.39 $3,863,200,980 $11.42
2007 $3,283,433,296 $8.88 $429,076,734 $409,121,100 $87,302,190 $925,500,024 $17.94 $4,208,933,320 $10.87
2008 $3,203,773,709 $9.34 $435,216,821 $399,643,400 $91,515,750 $926,375,971 $18.40 $4,130,149,680 $11.37
Total Assessed Value by Classification Total Assessed Value by Classification
Fiscal Year Ended June 30, 1999 Fiscal Year Ended June 30, 2008
2%
2% 10%
12%
11%
11%
75%
77%
Residential Commercial Industrial Personal Property Residential Commercial Industrial Personal Property
Commercial Value as % of Total Value
30.0%
25.0%
20.0%
15.0%
10.0%
5.0%
0.0%
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Source: Official Statements
All property in the Commonwealth of Massachusetts is assessed at 100% of fair cash value.
Note: Chapter 59, Section 21C of the Massachusetts General Laws, known as "Proposition 2 1/2", imposes 2 separate limits on the
annual tax levy of the Town. The primary limitation is that the tax levy cannot exceed 2 1/2 percent of the full and fair cash value.
The secondary limitation is that the tax levy cannot exceed the maximum levy limit for the preceding fiscal year as determined by
the State Commissioner of Revenue by more than 2 1/2 percent, subject to an exception for property added to the tax rolls and
for certain substantial valuation increases other than as part of a general revaluation. The secondary limit may be exceeded in any
year by a majority vote of the voters, however it cannot exceed the primary limitation.
Town of Canton, Massachusetts 90 Comprehensive Annual Financial ReportSource page 99
Principal Taxpayers
Current Year and Nine Years Ago
2008 1999
Percentage of Percentage of
Total Taxable Total Taxable
Nature of Assessed Assessed Assessed Assessed
Taxpayer Business Valuation Rank Value Valuation Rank Value
Reebok International Headquarters $45,120,978 1 1.09% - - -
One Beacon Insurance Office $38,956,800 2 0.94% - - -
Medical Information Tech., Inc. Office $37,191,600 3 0.90% $23,629,800 2 1.31%
NSTAR (formerly Boston Edison) Utility $34,609,600 4 0.84% $14,040,500 4 0.78%
Canton Village Shops Retail $30,435,300 5 0.74% - - -
Chestnut Hill Realty Apartments $28,083,900 6 0.68% - - -
ComputerShare Office $24,829,900 7 0.60% - - -
Dan Road Building LLC Offices $19,581,200 8 0.47% - - -
Boston Mutual Offices $16,739,900 9 0.41% - - -
Casual Male Office $16,075,500 10 0.39% - - -
Royall Associates Realty Trust Office Park - - - $23,679,200 1 1.31%
AEW #1 Corporation Industrial Park - - - $21,923,700 3 1.21%
JBAK Canton Realty Warehouse - - - $13,450,300 5 0.74%
Bolivar Pond Trust Apartments - - - $13,123,100 6 0.73%
Copley Pharmaceutical Research & Development - - - $11,551,800 7 0.64%
Thomas J. Flatley Mall - - - $10,277,500 8 0.57%
Instron Realty Trust Manufacturing - - - $9,673,300 9 0.53%
Canton Hill Trust Slater Offices - - - $9,431,400 10 0.52%
Totals $291,624,678 7.06% $150,780,600 8.34%
Source: Official Statements
Town of Canton, Massachusetts 91 Comprehensive Annual Financial ReportSource page 100
Property Tax Levies and Collections
Last Ten Fiscal Years
Percent of
Less First Year Percent of Delinquent Total Total Tax
Fiscal Total Abatements & Net Net as % Current Net Levy Tax Tax Collections to
Year Tax Levy Exemptions Tax Levy of Total Tax Collections Collected Collections Collections Net Tax Levy
1999 $29,510,097 $271,729 $29,238,368 99.08% $28,958,628 99.04% $258,819 $29,217,447 99.93%
2000 $31,290,892 $364,685 $30,926,207 98.83% $30,401,500 98.30% $507,580 $30,909,080 99.94%
2001 $34,115,278 $459,357 $33,655,921 98.65% $33,621,488 99.90% $23,010 $33,644,498 99.97%
2002 $35,616,911 $629,520 $34,987,391 98.23% $34,892,174 99.73% $82,298 $34,974,472 99.96%
2003 $37,235,433 $409,638 $36,825,795 98.90% $36,547,442 99.24% $252,771 $36,800,213 99.93%
2004 $38,952,281 $531,364 $38,420,917 98.64% $38,313,769 99.72% $94,519 $38,408,288 99.97%
2005 $42,468,781 $517,535 $41,951,246 98.78% $41,841,563 99.74% $99,935 $41,941,498 99.98%
2006 $44,103,411 $421,796 $43,681,615 99.04% $43,423,142 99.41% $247,953 $43,671,095 99.98%
2007 $45,760,358 $503,334 $45,257,024 98.90% $45,004,223 99.44% $244,574 $45,248,797 99.98%
2008 $46,968,564 $318,524 $46,650,040 99.32% $46,095,555 98.81% $0 $46,095,555 98.81%
Real Estate Tax Levies vs. First Year Collections
Last Ten Fiscal Years
$50,000,000
$45,000,000
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Real Estate Tax Levy First Year Current Tax Collections
Source: Accounting Records
Town of Canton, Massachusetts 92 Comprehensive Annual Financial ReportSource page 101
Ratios of Outstanding Debt and General Bonded Debt
Last Ten Fiscal Years
Governmental Activities Debt
General Percentage Percentage
Fiscal U. S. Census Personal Assessed Obligation Capital Per of Personal of Assessed
Year Population Income Value Bonds Leases Capita Income Value
1999 20,677 692,886,270 $1,808,337,600 $4,660,000 $0 $225 0.67% 0.26%
2000 20,775 727,219,443 $1,837,757,800 $13,169,000 $0 $634 1.81% 0.72%
2001 20,847 762,505,086 $2,376,791,100 $11,614,000 $0 $557 1.52% 0.49%
2002 21,087 773,751,493 $2,406,969,300 $21,187,000 $0 $1,005 2.74% 0.88%
2003 21,288 796,124,481 $2,440,408,600 $19,495,000 $0 $916 2.45% 0.80%
2004 21,375 818,483,226 $3,411,584,500 $52,863,170 $0 $2,473 6.46% 1.55%
2005 21,475 874,200,299 $3,606,842,800 $49,463,635 $565,553 $2,330 5.72% 1.39%
2006 21,536 896,934,864 $3,863,200,980 $54,151,360 $933,526 $2,558 6.14% 1.43%
2007 21,772 929,432,926 $4,208,933,320 $50,300,085 $0 $2,310 5.41% 1.20%
2008 21,916 958,969,700 $4,130,149,680 $48,394,065 $0 $2,208 5.05% 1.17%
Business-type Activities (1) Total Primary Government
General Total Percentage Percentage
Fiscal Obligation Capital Debt Per of Personal of Assessed
Year Bonds Leases Outstanding Capita Income Value
1999 $3,329,468 $0 $7,989,468 $386 1.15% 0.44%
2000 $7,619,251 $0 $20,788,251 $1,001 2.86% 1.13%
2001 $6,828,034 $0 $18,442,034 $885 2.42% 0.78%
2002 $7,737,328 $0 $28,924,328 $1,372 3.74% 1.20%
2003 $6,935,094 $0 $26,430,094 $1,242 3.32% 1.08%
2004 $8,337,936 $0 $61,201,106 $2,863 7.48% 1.79%
2005 $7,536,769 $0 $57,565,957 $2,681 6.58% 1.60%
2006 $9,652,542 $0 $64,737,428 $3,006 7.22% 1.68%
2007 $8,505,075 $0 $58,805,160 $2,701 6.33% 1.40%
2008 $9,554,055 $0 $57,948,120 $2,644 6.04% 1.40%
(1) Water and Sewer Fund
Source: Audited Financial Statements, U. S. Census
Town of Canton, Massachusetts 93 Comprehensive Annual Financial ReportSource page 102
Town of Canton, Massachusetts
Direct and Overlapping Governmental Activities Debt
As of June 30, 2008
Estimated
Estimated Share of
Debt Percentage Overlapping
Town of Canton, Massachusetts Outstanding Applicable Debt
Debt repaid with property taxes
Norfolk County…………………………………………………………… 1,200,000 (a) 3.63% 43,560
Blue Hills Regional Vocational School District………………………… 680,000 (a) 8.65% 58,820
MBTA……………………………………………………………………… 5,079,400,000 (b) 1.50% 76,191,000
Subtotal, overlapping debt……………………………………………………… 76,293,380
Town direct debt………………………………………………………………… 48,394,065
Total direct and overlapping debt……………………………………………… $ 124,687,445
(a) Outstanding debt as of March 15, 2008.
(b) Outstanding debt as of June 30, 2007.
Source: Official Statement, MBTA audited financial statements
Town of Canton, Massachusetts 94 Comprehensive Annual Financial ReportSource page 103
Computation of Legal Debt Margin
Last Ten Fiscal Years
(Amounts in Thousands)
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Equalized Valuation………………………… $ 1,883,189 $ 1,883,189 $ 2,134,910 $ 2,134,910 $ 2,833,787 $ 2,833,787 $ 3,542,564 $ 3,542,564 $ 4,384,335 $ 4,384,335
Debt Limit -5% of Equalized Valuation…… $ 94,159 $ 94,159 $ 106,746 $ 106,746 $ 141,689 $ 141,689 $ 177,128 $ 177,128 $ 219,217 $ 219,217
Less:
Outstanding debt applicable to limit………$ 4,769 $ 17,718 $ 15,952 $ 17,315 $ 15,733 $ 49,543 $ 46,317 $ 51,608 $ 47,900 $ 46,138
Authorized and unissued debt…………… $ 39,396 $ 41,295 $ 75,742 $ 67,740 $ 70,487 $ 13,776 $ 9,372 $ 13,167 $ 29,146 $ 26,237
Legal debt margin…………………………… $ 49,994 $ 35,146 $ 15,052 $ 21,691 $ 55,469 $ 78,370 $ 121,439 $ 112,353 $ 142,171 $ 146,842
Total debt applicable to the limit
as a percentage of debt limit………………… 46.90% 62.67% 85.90% 79.68% 60.85% 44.69% 31.44% 36.57% 35.15% 33.02%
Source: Accounting Records
Town of Canton, Massachusetts 95 Comprehensive Annual Financial ReportSource page 104
Demographic and Economic Statistics
Last Ten Fiscal Years
Per
Capita
Fiscal Population Personal Personal Median School Unemployment
Year Estimates Income Income Age Enrollment Rate
1999 20,677 $ 692,886,270 $ 33,510 35.9 2,851 2.20%
2000 20,775 $ 727,219,443 $ 35,005 39.8 2,871 1.90%
2001 20,847 $ 762,505,086 $ 36,576 39.8 2,928 3.00%
2002 21,087 $ 773,751,493 $ 36,693 39.8 2,939 4.30%
2003 21,288 $ 796,124,481 $ 37,398 39.8 3,005 4.90%
2004 21,375 $ 818,483,226 $ 38,292 39.8 3,020 4.40%
2005 21,475 $ 874,200,299 $ 40,708 39.8 3,060 3.80%
2006 21,536 $ 896,934,864 $ 41,648 39.8 3,112 4.30%
2007 21,772 $ 929,432,926 $ 42,689 39.8 3,131 4.40%
2008 21,916 $ 958,969,700 $ 43,757 39.8 3,103 3.20%
Source: U. S. Census, Division of Local Services, Official Statements
Median age is based on most recent census data
Town of Canton, Massachusetts 96 Comprehensive Annual Financial ReportSource page 105
Principal Employers (excluding Town)
Current Year and Nine Years Ago
2008 1999
Nature Percentage of Percentage of
of Total Town Total Town
Employer Business Employees Rank Employment Employees Rank Employment
Reebok International Corporate Headquarters 1,200 1 5.46% - - 0%
One Beacon Insurance Insurance Sales & Service 1,000 2 4.55% - - 0%
Computershare (Equiserve) Operations Center 900 3 4.10% 775 3 3.90%
Meditech Hospital Software 698 4 3.18% 560 4 2.82%
Dunkin Brands, Inc. Corporate Headquarters 555 5 2.53% - - 0%
Casual Male Big & Tall Retail, Clothing 475 6 2.16% - - 0%
Pollak Engineering Products Automotive Engineering 450 7 2.05% 554 5 3%
Cumberland Farms Stores Milk & Dairy Products, Gasoline 350 8 1.59% 500 6 2.51%
Boston Mutual Insurance Insurance Sales & Service 271 9 1.23% - - 0.00%
Tweeter, Etc. Retail Audio & Video Equipment 230 10 1.05% - - 0%
J. Baker Co. Shoe Distribution - - - 820 1 4.12%
Stream International Software Support - - - 788 2 3.96%
Copley Pharmaceutical, Inc. Drug Manufacturer - - - 475 7 2.39%
Plymouth Rubber Company Rubber and Plastic Products - - - 425 8 2.14%
Instron Corporation Electronic Testing Equipment - - - 370 9 1.86%
Massassoit College State College - - - 365 10 1.84%
Source: Official Statements
Town of Canton, Massachusetts 97 Comprehensive Annual Financial ReportSource page 106
Full-time Equivalent Town Employees by Function
Last Ten Fiscal Years
Fiscal Year
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Function
General government……………… 28 29 29 30 30 30 29 29 28 27
Public Safety……………………… 99 99 100 109 108 106 106 106 105 100
Public works……………………… 41 42 43 43 41 41 41 42 42 43
Human services………………… 8 9 9 9 9 9 9 9 9 9
Culture and recreation…………… 33 33 33 33 33 33 32 32 32 30
sub-total ………………………… 209 212 214 224 221 219 217 218 216 209
Education………………………… 369 382 393 399 405 387 381 390 402 391
Total town employees…………… 578 594 607 623 626 606 598 608 618 600
Source: Town personnel records
Town of Canton, Massachusetts 98 Comprehensive Annual Financial ReportSource page 107
Operating Indicators by Function/Program
Last Ten Fiscal Years
Function/Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
General Government:
Registered voters…………………………………… 13,458 13,458 13,886 13,676 13,754 13,478 13,787 14,073 13,852 14,104
Public Safety:
Police
Criminal offenses……………………………… 499 454 366 351 481 300 553 521 663 623
Fire
Fire calls………………………………………… 1,352 1,349 1,212 1,398 984 1,259 1,259 1,139 1,137 1,023
Ambulance calls………………………………… 1,816 1,986 2,108 2,267 2,637 2,561 2,562 2,641 2,653 2,471
Permits issued………………………………… N/A N/A N/A 791 801 889 915 973 866 803
Building Department
Building permits issued………………………… 743 794 748 753 731 793 760 865 864 712
Other permits issued…………………………… 1,440 1,526 1,592 1,565 1,469 1,550 1,720 1,682 1,636 1,629
Education:
Number of students………………………………… 2,867 2,897 2,900 2,973 3,044 3,006 3,095 3,062 3,089 3,083
Public Works:
Highway
Roads paved (miles)…………………………… 3.4 3.7 3.1 1.7 1.4 2.6 1.8 1.7 1.3 0.0
Water
Water mains installed (miles)………………… 1.6 0.1 0.1 0.3 0.5 1.5 0.8 0.0 0.0 0.0
Sewer
Sanitary sewers installed (miles)…………… 1.3 1.5 1.4 0.9 0.1 0.2 0.1 0.0 0.0 0.0
Human Services:
Board of Health
Inspections and complaint investigations…… 446 306 230 260 255 611 730 875 635 656
Permits issued………………………………… N/A N/A N/A 522 522 522 556 576 587 582
Council on Aging
Bus trips………………………………………… 4,692 4,259 4,040 4,456 N/A 4,560 4,350 8,728 8,900 6,500
Culture and Recreation:
Libaries
Circulation……………………………………… N/A 263,842 244,737 224,981 220,924 173,315 136,927 233,706 255,276 266,498
Childrens programs held……...……………… N/A 81 84 95 85 84 33 105 104 100
Childrens program attendance……………… N/A 1,752 1,790 3,400 2,182 1,458 507 2,269 2,128 1,895
Recreation
Swimming pool attendance…………………… 10,643 10,219 10,442 11,489 12,444 9,963 10,902 10,971 9,837 8,960
Playground program participants…………… 500 400 375 360 340 425 1,600 1,497 1,397 1,253
Source: Various Town Departments
N/A - Information not available
Town of Canton, Massachusetts 99 Comprehensive Annual Financial ReportSource page 108
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
Function/Program 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
General Government
Number of buildings……………………… 2 2 2 2 2 2 2 2 2 2
Police
Number of stations……………………… 1 1 1 1 1 1 1 1 1 1
Fire
Number of stations……………………… 2 2 2 2 2 2 2 2 2 2
Education
Number of elementary schools………… 3 3 3 3 3 3 3 3 3 3
Number of middle schools……………… 1 1 1 1 1 1 1 1 1 1
Number of high schools………………… 1 1 1 1 1 1 1 1 1 1
Public Works
Road miles……………………………… N/A N/A N/A N/A N/A N/A 94 94 94 94
Water mains (miles)……………………… N/A N/A N/A N/A N/A N/A 122 122 122 122
Sanitary sewers (miles)………………… N/A N/A N/A N/A N/A N/A 66 66 66 66
Number of water towers……………..… 5 5 5 5 5 5 5 5 5 5
Culture and Recreation
Number of libraries……………………… 1 1 1 1 1 1 1 1 1 1
Number of pools………………………… 1 1 1 1 1 1 1 1 1 1
Source: Various Town Departments
Town of Canton, Massachusetts 100 Comprehensive Annual Financial ReportSource page 109
short-native-text
Ponkapoag Brook